REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM 

OFFSETTING COLLECTIONS REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

EFFECTIVE FISCAL YEAR 2022

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

FISCAL ACCOUNTING OPERATIONS

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 2 of 45 

February 2022

Procedure Version Log 

All modifications to this document will be tracked to maintain version history. Each modification will require an entry into the log, including the

version, date of the modification, author, reviewer, and description of the changes. All updates to procedures will be subject to a review and

approval process. Updates that do not change the actual process will be considered minor. Minor updates will be reflected with a new version dot 

number (i.e., 1.1). Updates to procedures that alter the current process will be considered major. Major revisions/changeswill require a review and

will be reflected with a new primary number (i.e., 2.0).

Version 

Number

Date Author(s) Reviewer(s) Description of Change

1.0 9/2010 N/A N/A Original

1.1 8/30/21 Regina Epperly Josh Hudkins Update USSGL account titles 

and financial statements.

NOTE: This scenario follows USSGL TFM Bulletin No. 2022-10 (February 2022) and Part 2 2022 crosswalks.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 3 of 45 

February 2022

Background:

Office of Management and Budget (OMB) Circular No. A-11 states “If you return a cash advance or other offsetting collection or 

special or trust fund receipts received in a prior fiscal year, you must record an obligation and an outlay in the current fiscal year.”1

In order to effectively illustrate this OMB requirement, three USSGL scenarios were developed:

• “Refunds of Prior-Year Advances Refunded in the Current Year From Unexpired TAFS As Obligations and Outlays” 

• “Refunds of Prior-Year Spending Authority From Offsetting Collections (Other Than Advances) Refunded in the Current 

Year From Unexpired TAFS As Obligations and Outlays” 

• “Refunds of Prior-Year Advances and other Spending Authority From Offsetting Collections Refunded in the 

Current Year From Expired TAFS As Obligations and Outlays” 

This scenario addresses the third bullet above. The purpose is to illustrate (1) a straight-forward refund of prior-year offsetting 

collections, as well as (2) returning a cash advance from a prior-year offset by obligations, both of which are refunded in a TAFS that 

has expired.

1 OMB Circular No. A-11, Section 20.10, page 38 (August 2021)
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 4 of 45 

February 2022

Listing of USSGL Accounts Used in This Scenario

Account Number Account Title

Budgetary

406000 Anticipated Collections From Non-Federal Sources

411900 Other Appropriations Realized

420100 Total Actual Resources – Collected

421000 Anticipated Reimbursements

422200 Unfilled Customer Orders With Advance

425200 Reimbursements Earned – Collected From Federal/Non-Federal Exceptions Sources

425300 Prior-Year Unfilled Customer Orders With Advance – Refunds Paid

425400 Reimbursements Earned – Collected From Non-Federal Sources

426600 Other Actual Business-Type Collections From Non-Federal Sources

445000* Unapportioned - Unexpired Authority

449000** Anticipated Resources – Unapportioned Authority

451000 Apportionments

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

461000 Allotments – Realized Resources

465000 Allotments – Expired Authority

480100 Undelivered Orders – Obligations, Unpaid

480200 Undelivered Orders – Obligations, Prepaid/Advanced

487100 Downward Adjustments of Prior-Year Unpaid, Undelivered Orders – Obligations, Recoveries

487200 Downward Adjustment of Prior-Year Prepaid/Advanced Undelivered Orders – Obligations, Refunds Collected

490200 Delivered Orders – Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

141000 Advances and Prepayments

231000 Liability for Advances and Prepayments

310000 Unexpended Appropriations - Cumulative

310100 Unexpended Appropriations – Appropriations Received

310710 Unexpended Appropriations – Used - Disbursed

331000 Cumulative Results of Operations

520000 Revenue From Services Provided

570010 Expended Appropriations - Disbursed

590000 Other Revenue

590900 Contra Revenue for Other Revenue

610000 Operating Expenses/Program Costs

* Revised USSGL account effective FY 2022 ** New USSGL account effective FY 2022
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 5 of 45 

February 2022

Scenario Assumptions:

• The GTAS BEA Category Indicator Attribute for illustrations purposes is discretionary.

• This is either an annual-year TAS or the last unexpired year of a multi-year TAS. In either case, the Year 1 period of 

availability is expiring, and the Year 2 period of availability is expired.

• While this scenario illustrates transactions between performing and ordering entities (both federal and non-federal) for 

reimbursable activity, the transactions also show non-reimbursable activity with a non-federal entity.

• This scenario does not address earmarked or fiduciary funds.

• This scenario does not address special or trust funds. To return receipt of an advance in a special or trust fund in the current 

year, record TC D438. To return receipt of an advance in a special or trust fund in the prior year, record TC D436. 

• If establishing a new TAFS in a performing agency for reimbursable agreements only, performing agency should request a 

cash advance. Refer to section 20.10.2

2 OMB Circular No. A-11, Section 130.9, page 474 (August 2021)
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 6 of 45 

February 2022

1. To record the federal ordering entity’s enactment of appropriation.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned - Unexpired

 Authority

Proprietary Entry 

101000 (G)3 Fund Balance With 

Treasury (RC 40)4

 310100 (G) Unexpended 

 Appropriations - Appropriations 

 Received (RC 41)

30,000

30,000

30,000

30,000

A104

2. To record the federal ordering entity’s budget authority apportioned by the Office of Management and Budget and available for allotment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned - Unexpired

Authority

 451000 Apportionments

Proprietary Entry 

None

30,000

30,000

A116

3 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier. 4 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload)
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 7 of 45 

February 2022

3. To record the federal ordering entity’s allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized 

 Resources

Proprietary Entry 

None

30,000

30,000

A120

4. The performing entity anticipates $20,000 of spending authority from offsetting collections from non-Federal sources. In this situation, this is 

non-reimbursable work (i.e., direct).

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

406000 Anticipated Collections From NonFederal Sources

 449000 Anticipated Resources –

 Unapportioned Authority

Proprietary Entry

None

20,000

20,000

A140

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 8 of 45 

February 2022

5. The performing entity anticipates $30,000 of anticipated reimbursements from Federal sources.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

421000 Anticipated Reimbursements

 449000 Anticipated Resources –

 Unapportioned Authority

Proprietary Entry

None

30,000

30,000

A702

Budgetary Entry

None

Proprietary Entry 

None

6. The performing entity anticipates $10,000 of anticipated reimbursements from non-Federal sources. In this situation, there is a reimbursable 

agreement in place (i.e., reimbursable).

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

421000 Anticipated Reimbursements

 449000 Anticipated Resources –

 Unapportioned Authority

Proprietary Entry

None

10,000

10,000

A702

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario. 

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario. 
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 9 of 45 

February 2022

7. The performing entity submits an SF 132: Apportionment and Reapportionment Schedule, to OMB requesting apportionment. OMB approves 

the apportionment. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

449000 Anticipated Resources – 

Unapportioned Authority

 459000 Apportionments – Anticipated

 Resources – Programs Subject to 

 Apportionment

Proprietary Entry

None

60,000

60,000

A118

Budgetary Entry

None

Proprietary Entry 

None

8. The performing entity accepts Order #1, a $30,000 advance on an order for services from a Federal ordering entity. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

459000 Apportionments – Anticipated

Resources – Programs Subject to 

Apportionment

 451000 Apportionments

422200 Unfilled Customer Orders With 

Advance

 421000 Anticipated Resources

Proprietary Entry

101000 (G) Fund Balance With Treasury

 (RC 40)

 231000 (F) Liability for Advances and 

 Prepayments (RC 23)

30,000

30,000

30,000

30,000

30,000

30,000

A123

C182

Budgetary Entry

461000 Allotments – Realized 

Resources

 480200 Undelivered Orders –

 Obligations, Prepaid/Advanced

Proprietary Entry 

141000 (F) Advances and 

Prepayments (RC 23)

 101000 (G) Fund Balance With 

 Treasury (RC 40)

30,000

30,000

30,000

30,000

B308
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 10 of 45 

February 2022

9. To record the allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

 

Proprietary Entry

None

30,000

30,000 A120

Budgetary Entry

None

Proprietary Entry 

None

10. The performing entity accepts Order #2 and records receipt of previously anticipated non-Federal collections. In this situation, this is nonreimbursable work (i.e., direct).

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

426600 Other Actual Business-Type 

Collections From Non-Federal Sources

 406000 Anticipated Collections From

 Non-Federal Sources

459000 Apportionments – Anticipated 

Resources – Programs Subject to 

Apportionment

 451000 Apportionments

Proprietary Entry

101000 (G) Fund Balance With Treasury

 (RC 40)

 590000 (N) Other Revenue

20,000

20,000

20,000

20,000

20,000

20,000

C109

A123

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 11 of 45 

February 2022

11. The record the allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

 

Proprietary Entry

None

20,000

20,000 A120

Budgetary Entry

None

Proprietary Entry 

None

12. The performing entity incurs obligations related to order #1.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders –

 Obligations, Unpaid

Proprietary Entry

None

20,000

20,000

B306

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 12 of 45 

February 2022

13. The performing entity accepts Order #3, a $10,000 advance on an order for services from a non-Federal ordering entity with a reimbursable 

agreement (i.e., reimbursable). 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

459000 Apportionments – Anticipated

Resources – Programs Subject to 

Apportionment

 451000 Apportionments

422200 Unfilled Customer Orders With 

Advance

 421000 Anticipated Resources

Proprietary Entry

101000 (G) Fund Balance With Treasury

 (RC 40)

 231000 (N) Liability for Advances and 

 Prepayments 

10,000

10,000

10,000

10,000

10,000

10,000

A123

C182

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

14. The record the allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

 

Proprietary Entry

None

10,000

10,000 A120

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 13 of 45 

February 2022

15. The performing entity incurs obligations related to order #3.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders –

 Obligations, Unpaid

Proprietary Entry

None

5,000

5,000

B306

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 14 of 45 

February 2022

Year 1 Preclosing Entry:

16. To record the removal of unfilled customer orders with advance and to return advance in excess of obligations for the performing entity

relating to Order #1. The advance is adjusted because this an annual TAS or the last year of an expired TAS.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 422200 Unfilled Customer Orders 

 With Advance

Proprietary Entry

231000 (F) Liability for Advances and 

Prepayments (RC 23)

 101000 (G) Fund Balance With 

 Treasury (RC 40)

10,000

10,000

10,000

10,000

F110

Budgetary Entry

480200 Undelivered Orders –

Obligations, Prepaid/Advanced

 461000 Allotments – Realized 

 Resources

Proprietary Entry 

101000 (G) Fund Balance With 

Treasury (RC 40)

 141000 (F) Advances and 

 Prepayments (RC 23)

10,000

10,000

10,000

10,000

C112

17. To record the removal of unfilled customer orders with advance and to return advance in excess of obligations for the performing entity 

relating to Order #3. The advance is adjusted because this an annual TAS or the last year of an expired TAS.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 422200 Unfilled Customer Orders 

 With Advance

Proprietary Entry

231000 (N) Liability for Advances and 

Prepayments 

 101000 (G) Fund Balance With 

 Treasury (RC 40)

5,000

5,000

5,000

5,000

F110

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 15 of 45 

February 2022

Preclosing Adjusted Trial Balance Period 12

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized - - 30,000 D -

422200 Unfilled Customer Orders With Advance 25,000 R - - -

426600 Other Actual Business-Type Collections From NonFederal Sources20,000 D - - -

461000 Allotments – Realized Resources - 20,000 D - 10,000 D

480100 Undelivered Orders – Obligations, Unpaid - 25,000 R -

480200 Undelivered Orders – Obligations, Prepaid/Advanced 20,000 D

Total 45,000 45,000 30,000 30,000

Proprietary

101000 (G) Fund Balance With Treasury 45,000 - 10,000 -

141000 (F) Advances and Prepayments - - 20,000 -

231000 (F) Liability for Advances and Prepayments - 20,000 - -

231000 (N) Liability for Advances and Prepayments - 5,000 - -

310100 (G) Unexpended Appropriations – Appropriations Received - - - 30,000

590000 (N) Other Revenue 20,000 -

Total 45,000 45,000 30,000 30,000

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 16 of 45 

February 2022

Year 1 Closing Entries:

18. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 426600 Other Actual Business-Type

 Collections From Non-Federal Sources

Proprietary Entry

None

20,000

20,000

F302

Budgetary Entry

420100 Total Actual Resources –

Collected

 411900 Other Appropriations 

 Realized

Proprietary Entry 

None

30,000

30,000

F302

19. To record the closing of unobligated balances to expiring authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 465000 Allotments – Expired Authority

Proprietary Entry

None

20,000

20,000 F312

Budgetary Entry

461000 Allotments – Realized 

Resources

 465000 Allotments – Expired 

 Authority

Proprietary Entry 

None

10,000

10,000

F312
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 17 of 45 

February 2022

20. To record the closing of revenues and expenses to cumulative results of operations.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

590000 (N) Other Revenue

 331000 Cumulative Results of 

 Operations

20,000

20,000

F336

Budgetary Entry

None

Proprietary Entry 

None

21. To record the closing of fiscal-year activity to unexpended appropriations for the federal ordering entity.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry 

310100 (G) Unexpended 

Appropriations – Appropriations 

Realized (RC 41)

 310000 Unexpended Appropriations 

 - Cumulative

30,000

30,000

F342
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 18 of 45 

February 2022

Year 1: Post Closing Trial Balance

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 20,000 D - 30,000 D -

422200 Unfilled Customer Orders With Advance 25,000 R - - -

465000 Allotments - Expired Authority - 20,000 D - 10,000 D

480100 Undelivered Orders – Obligations, Unpaid - 25,000 R - -

480200 Undelivered Orders – Obligations, Prepaid/Advanced 20,000 D

Total 45,000 45,000 30,000 30,000

Proprietary

101000 (G) Fund Balance With Treasury 45,000 - 10,000 -

141000 (F) Advances and Prepayments - - 20,000 -

231000 (F) Liability for Advances and Prepayments - 20,000 - -

231000 (N) Liability for Advances and Prepayments 5,000

310000 Unexpended Appropriations – Appropriations Received - - - 30,000

331000 Cumulative Results of Operations - 20,000 - -

Total 45,000 45,000 30,000 30,000

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 19 of 45 

February 2022

Year 1 Financial Statements:

BALANCE SHEET

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Assets (Note 2)

Intra-governmental

1. Fund Balance with Treasury (Note 3) (RC 40) (101000E) 45,000 10,000

5. Advances and Prepayments (RC 23) (141000E) - 20,000

7. Total Intra-governmental 45,000 30,000

19. Total assets 45,000 30,000

Liabilities (Note 13)

Intra-governmental

25. Advances from others and deferred credits (RC 23) (231000E) 20,000 -

26. Other Liabilities (Notes 15 and 17)

27. Total Intra-governmental 20,000 -

Other than intra-governmental/With the public

36. Advances from others and deferred revenue (231000E) 5,000

38. Total other than intra-governmental/with the public 5,000

39. Total liabilities 25,000 -

40. Commitments and Contingencies (Note 19)

Net position:

41. Total Unexpended Appropriation (Combined or Consolidated)

41.1 Unexpended appropriations – Funds From Dedicated Collections (Note 20) (310100E) - 30,000

42. Total Cumulative Results of Operations (Combined or Consolidated)

42.1 Cumulative results of operations - Funds From Dedicated Collections (Note 20) (590000E) 20,000 -

43. Total net position 20,000 30,000

44. Total liabilities and net position 45,000 30,000
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 20 of 45 

February 2022

STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Gross Program Costs (Note 21):

Program A:

1. Gross costs - -

2. Less: earned revenue (590000E) 20,000 -

3. Net program costs: (20,000) -

5. Net program costs including Assumption Changes: (20,000) -

8. Net cost of operations (20,000) -

STATEMENT OF CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Unexpended Appropriations:

 4. Appropriations received (310100E) - 30,000

 8. Net Change in Unexpended Appropriations - 30,000

 9. Total Unexpended Appropriations - Ending - 30,000

21. Net Cost of Operations (+/-) (20,000) -

22. Net Change in Cumulative Results of Operations 20,000 -

23. Cumulative Results of Operations - Ending 20,000 -

24. Net Position 20,000 30,000
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 21 of 45 

February 2022

STATEMENT OF BUDGETARY RESOURCES

Performing 

Agency 

Ordering 

Agency 

Line 

No. Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900E) - 30,000

1890 Spending authority from offsetting collections (discretionary and mandatory) (422200E, 

426600E)

45,000 -

1910 Total budgetary resources (calc.) 45,000 30,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (480100E, 480200E) 25,000 20,000

2204 Apportioned, unexpired account (461000E) 20,000 10,000

2412 Unexpired unobligated balance, end of year 20,000 10,000

2490 Unobligated balance, end of year (total) 20,000 10,000

2500 Total budgetary resources (calc.) 45,000 30,000

Outlays, net:

4190

Outlays, net (total) (discretionary and mandatory) (calc.) (422200E, 426600E,

480200E)

(45,000) 20,000
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 22 of 45 

February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Performing Agency Ordering Agency 

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

Appropriations:

Discretionary:

1100 Appropriation (411900E) - - 30,000 30,000

1160 Appropriation, discretionary (total) - - 30,000 30,000

Spending authority from offsetting collections:

Discretionary:

1700 Collected (422200E, 426600E) 45,000 45,000 - -

1750 Spending authority from offsetting collections, discretionary (total) 45,000 45,000 - -

1900 Budget authority (total) 45,000 45,000 30,000 30,000

1910 Total budgetary resources (calc.) 45,000 - 30,000 -

1930 Total budgetary resources available (calc.) - 45,000 - 30,000

Memorandum (non-add) entries:

All accounts:

1940 Unobligated balance expiring (-) (461000E) - 20,000 - 10,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2001 Category A (by quarter) (480200E) - - 20,000 -

2004 Direct obligations (total) - - 20,000 -

Reimbursable:

2101 Category A (by quarter) (480100E) 25,000 - - -

2104 Reimbursable obligations (total) (calc.) 25,000 - - -

2170 New obligations, unexpired accounts (480100E, 480200E) 25,000 - 20,000 -

2190 New obligations and upward adjustments (total) 25,000 - 20,000 -

2201 Available in the current period (461000E) 20,000 - 10,000 -

2412 Unexpired unobligated balance: end of year 20,000 - 10,000 -

2490 Unobligated balance, end of year (total) (calc.) 20,000 - 10,000 -

2500 Total budgetary resources (calc.) 45,000 - 30,000 -
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 23 of 45 

February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Performing Agency Ordering Agency

SF 133 Schedule P SF 133 Schedule P

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (480100E, 480200E) 25,000 25,000 20,000 20,000

3020 Outlays (gross) (-) (480200E) - - (20,000) (20,000)

3050 Unpaid obligations, end of year (480100E) 25,000 25,000 - -

3200 Obligated balance, end of year (+ or -) 25,000 25,000 - -

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 45,000 45,000 30,000 30,000

4010 Outlays from new discretionary authority (480200E) - - 20,000 20,000

4020 Outlays, gross (total) (calc.) - - 20,000 20,000

4030 Federal sources (-) (422200E) (25,000) (25,000) - -

4033 Non-Federal sources (-) (426600E) (20,000) (20,000)

4040 Offsets against gross budget authority and outlays (total) (-) (45,000) (45,000) - -

4070 Budget authority, net (discretionary) (calc.) - - 30,000 30,000

4080 Outlays, net (discretionary) (calc.) (45,000) (45,000) 20,000 20,000

4180 Budget authority, net (total) - - 30,000 30,000

4190 Outlays, net (total) (45,000) (45,000) 20,000 20,000

Unexpended balances 

(Direct/Reimbursable/Discretionary/Mandatory)

5321 Direct unobligated balance, end of year (461000E) 10,000 10,000

5322 Reimbursable unobligated balance, end of year (461000E) 20,000 20,000 - -

5323 Discretionary unobligated balance, end of year (461000E) 20,000 20,000 10,000 10,000

5342 Reimbursable obligated balance, end of year (480100E) 25,000 25,000 - -

5343 Discretionary obligated balance, end of year (480100E) 25,000 25,000 - -
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 24 of 45 

February 2022

Reclassified Financial Statements:

Note: Effective FY 2021, the Reclassified Balance Sheet is the same as the Balance Sheet. Therefore, the Reclassified Balance 

Sheet is not presented in this scenario.

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

1 Gross cost

2 Non-federal gross cost - -

6 Total non-federal gross cost (calc.) - -

7 Federal gross cost - - 7.3 Buy/sell cost (RC24) - Footnote 2 - -

8 Total federal gross cost (calc.) - -

9 Department total gross cost (calc.) - -

10 Earned revenue - -

11 Non-federal earned revenue (590000E) 20,000 -

14 Department total earned revenue (calc.) 20,000 -

15 Net cost of operations (calc.) (20,000) -
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 25 of 45 

February 2022

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

7. Financing Sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) – Footnote 

1 (310100E)

- 30,000

7.30 Total Financing Sources: - 30,000

8. Net cost of operations (+/-) (20,000) -

9. Net position, end of period 20,000 30,000
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 26 of 45 

February 2022

Year 2: The TAS is now expired.

1. The performing entity must refund $5,000 of the prior-year’s non-Federal offsetting collection back to the non-Federal entity5 (Order #2).

(OMB requires the use of object class 44). In this situation, this is non-reimbursable work (i.e., direct).

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

465000 Allotments – Expired Authority

 490200 Delivered Orders – Obligations, 

 Paid

Proprietary Entry

590900 (N) Contra Revenue for Other 

Revenue

 101000 (G) Fund Balance With 

 Treasury (RC 40)

5,000

5,000

5,000

5,000

D436

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

5 This is a valid refund, not a correction of error or change in accounting principle; therefore, this is not a prior-year adjustment or a prior-period adjustment 

situation.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 27 of 45 

February 2022

2. The entity provides services related to Year 1 Order #1 and applies the advance in the amount of $18,000.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425200 Reimbursements Earned –

Collected From Federal/Non-Federal 

Exception Sources

 422200 Unfilled Customer Orders With

 Advance

Proprietary Entry

231000 (F) Liability for Advances and 

Prepayments (RC 23)

 520000 (F) Revenue From Services 

 Provided (RC 24)

18,000

18,000

18,000

18,000

A711

Budgetary Entry

480200 Undelivered Orders –

Obligations, Prepaid/Advanced

 490200 Delivered Orders –

 Obligations, Paid

Proprietary Entry 

610000 (F) Operating 

Expenses/Program Costs (RC 24)

 141000 (F) Advances and 

 Prepayments (RC 23)

Also Post:

Budgetary Entry

None

Proprietary Entry 

310710 (G) Unexpended 

Appropriations – Used – Disbursed

(RC 39)

 570010 (G) Expended 

 Appropriations – Disbursed (RC 38)

18,000

18,000

18,000

18,000

18,000

18,000

B604

B234
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 28 of 45 

February 2022

3. The performing entity records payment and disbursement of funds for Order #1.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, 

Unpaid

 490200 Delivered Orders – Obligations, 

 Paid

Proprietary Entry

610000 (N) Operating Expenses/Program 

Expenses (RC 24)

 101000 (G) Fund Balance With Treasury

 (RC 40)

18,000

18,000

18,000

18,000

B107

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 29 of 45 

February 2022

4. Year 1 Order #1 was completed for less than the amount originally obligated. The performing entity must A) record the downward 

adjustment of prior-year obligations, B) reduce the unfilled customer order with advance, and C) record the refund of the advance back to the 

ordering agency. The ordering entity accomplishes this with TC C130. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

A) To record the downward adjustment to unpaid 

prior-year undelivered orders

Budgetary Entry

487100 Downward Adjustments of Prior-Year 

Unpaid, Undelivered Orders – Obligations, 

Recoveries

 465000 Allotments – Expired Authority

Proprietary Entry

None

B) To reduce the unfilled customer order with 

advance

Budgetary Entry

425300 Prior-Year Unfilled Customer Orders With 

Advance – Refunds Paid

 422200 Unfilled Customer Orders With

 Advance

Proprietary Entry

None

C) To record the refund of the advance back to 

the ordering agency for the completion of the 

order.

Budgetary Entry

465000 Allotments – Expired Authority

 490200 Delivered Orders – Obligations, 

 Paid

Proprietary Entry

231000 (F) Liability for Advances and Prepayments

 (RC 23)

 101000 (G) Fund Balance With Treasury (RC 40)

2,000

2,000

2,000

2,000

2,000

2,000

2,000

2,000

D120

B610

A712

Budgetary Entry

487200 Downward Adjustment of Prior-Year 

Prepaid/Advanced Undelivered Orders –

Obligations, Refunds Collected

 465000 Allotments – Expired Authority

Proprietary Entry 

101000 (G) Fund Balance With Treasury

 (RC 40)

 141000 (F) Advances and Prepayments

 (RC 23)

2,000

2,000

2,000

2,000

C130
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 30 of 45 

February 2022

5. The entity provides services related to Year 1 Order #3 and applies the advance in the amount of $4,000.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425400 Reimbursements Earned –

Collected From Non-Federal Sources

 422200 Unfilled Customer Orders With

 Advance

Proprietary Entry

231000 (N) Liability for Advances and 

Prepayments 

 520000 (N) Revenue From Services 

 Provided

4,000

4,000

4,000

4,000

A710

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

6. The performing entity records payment and disbursement of funds for Order #3. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, 

Unpaid

 490200 Delivered Orders – Obligations, 

 Paid

Proprietary Entry

610000 (N) Operating Expenses/Program 

Expenses 

 101000 (G) Fund Balance With Treasury

 (RC 40)

4,000

4,000

4,000

4,000

B107

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 31 of 45 

February 2022

7. Year 1 Order #3 was completed for less than the amount originally obligated. The performing entity must A) record the downward 

adjustment of prior-year obligations, B) reduce the unfilled customer order with advance, and C) record the refund of the advance back to the 

ordering agency

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

A) To record the downward adjustment to unpaid 

prior-year undelivered orders.

Budgetary Entry

487100 Downward Adjustments of Prior-Year 

Unpaid, Undelivered Orders – Obligations, 

Recoveries

 465000 Allotments – Expired Authority

Proprietary Entry

None

B) To reduce the unfilled customer order with 

advance

Budgetary Entry

425300 Prior-Year Unfilled Customer Orders With 

Advance – Refunds Paid

 422200 Unfilled Customer Orders With

 Advance

Proprietary Entry

None

C) To record the refund of the advance back to 

the ordering agency for the completion of the 

order.

Budgetary Entry

465000 Allotments – Expired Authority

 490200 Delivered Orders – Obligations, 

 Paid

Proprietary Entry

231000 (N) Liability for Advances and Prepayments

 10101000 (G) Fund Balance With Treasury (RC 40)

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

D120

B610

A712

Budgetary Entry

Ordering Entity is non-Federal. No entry 

will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No entry 

will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 32 of 45 

February 2022

Year 2: Preclosing Adjusted Trial Balance

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 20,000 D - 30,000 D -

425200 Reimbursements Earned – Collected From Federal/Non-Federal 

Exception Sources

18,000 R - - -

425300 Prior-Year Unfilled Customer Orders With Advance – Refund Paid 3,000 R

425400 Reimbursements Earned – Collected From Non-Federal Sources 4,000 R

465000 Allotments - Expired Authority - 15,000 D - 12,000 D

480100 Undelivered Orders – Obligations, Unpaid - 3,000 R - -

480200 Undelivered Orders – Obligations, Prepaid/Advanced - - - 2,000 D

487100 Adjustments of Prior-Year Unpaid Undelivered Orders – Obligations, 

Recoveries

3,000 R - - -

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders – Obligations, Refunds Collected

- - 2,000 D -

490200 Delivered Orders – Obligations, Paid 25,000 R

5,000 D

18,000 D

Total 48,000 48,000 32,000 32,000

Proprietary

101000 (G) Fund Balance With Treasury 15,000 - 12,000 -

310000 Unexpended Appropriations – Cumulative - - - 30,000

310710 (G) Unexpended Appropriations – Used – Disbursed - - 18,000 -

331000 Cumulative Results of Operations - 20,000 - -

520000 (F) Revenue From Services Provided - 18,000 - -

520000 (N) Revenue From Services Provided - 4,000 - -

570010 (G) Expended Appropriations – Disbursed - - - 18,000

590900 (N) Contra Revenue for Other Revenue 5,000 - - -

610000 (N) Operating Expenses/Program Costs 22,000 - 18,000 -

Total 42,000 42,000 48,000 48,000

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 33 of 45 

February 2022

Year 2 Closing Entries:

8. To record the closing of paid delivered orders to total actual resources.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

490200 Delivered Orders – Obligations, 

Paid

 420100 Total Actual Resources –

 Collected

Proprietary Entry

None

30,000

30,000

F314

Budgetary Entry

490200 Delivered Orders –

Obligations, Paid

 420100 Total Actual Resources –

 Collected

Proprietary Entry 

None

18,000

18,000

F314

9. To record the closing of downward adjustments.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, 

Unpaid

 487100 Adjustments of Prior-Year 

 Unpaid Undelivered Orders –

 Obligations, Recoveries

Proprietary Entry

None

3,000

3,000

F332

Budgetary Entry

480200 Undelivered Orders –

Obligations, Prepaid/Advanced

 487200 Downward Adjustments of

 Prior-Year Prepaid/Advanced 

 Undelivered Orders – Obligations,

 Refunds Collected

Proprietary Entry 

None

2,000

2,000

F328
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 34 of 45 

February 2022

10. To record the closing of revenues and expenses to cumulative results of operations.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operations

 590900 (N) Contra Revenue for Other 

 Revenue

 610000 (N) Operating Expenses/Program 

 Costs

520000 Revenue From Services Provided

 331000 Cumulative Results of 

 Operations

27,000

22,000

5,000

22,000

22,000

F336

Budgetary Entry

None

Proprietary Entry 

331000 Cumulative Results of 

Operations

 610000 (F) Operating Expenses/

 Program Costs (RC 24)

570010 (G) Expended Appropriations 

– Disbursed (RC 38)

 331000 Cumulative Results of 

 Operations

18,000

18,000

18,000

18,000

F336
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 35 of 45 

February 2022

11. To record the consolidation of actual net-funded resources.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 425200 Reimbursement Earned –

 Collected From Federal/Non-Federal

 Exception Sources

 425300 Prior-Year Unfilled Customer

 Orders With Advance – Refunds Paid

 425400 Reimbursements Earned –

 Collected From Non-Federal Sources

Proprietary Entry

None

25,000

18,000

3,000

4,000

F302

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 36 of 45 

February 2022

12. To record closing of fiscal-year activity to unexpended appropriations.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry 

310000 Unexpended Appropriation –

Cumulative

 310710 (G) Unexpended 

 Appropriations - Used - Disbursed

 (RC 39)

18,000

18,000

F342
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 37 of 45 

February 2022

Year 2 Post Closing Trial Balance

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 15,000 D - 12,000 D -

465000 Allotments - Expired Authority - 15,000 D - 12,000 D

Total 15,000 15,000 12,000 12,000

Proprietary

101000 (G) Fund Balance With Treasury 15,000 - 12,000 -

310000 Unexpended Appropriations – Cumulative - - - 12,000

331000 Cumulative Results of Operations - 15,000 - -

Total 15,000 15,000 12,000 12,000

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 38 of 45 

February 2022

Year 2 Financial Statements:

BALANCE SHEET

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Assets (Note 2)

Intra-governmental

1. Fund Balance with Treasury (Note 3) (RC 40) (101000E) 15,000 12,000

7. Total Intra-governmental 15,000 12,000

19. Total assets 15,000 12,000

Liabilities (Note 13)

Intra-governmental

27. Total Intra-governmental - -

39. Total liabilities - -

40. Commitments and Contingencies (Note 19)

Net position:

41. Total Unexpended Appropriation (Combined or Consolidated)

41.1

Unexpended appropriations – Funds from Dedicated Collections (Note 20) (310000B, 

310710E) 12,000

42. Total Cumulative Results of Operations (Combined or Consolidated)

42.1

Cumulative results of operations - Funds From Dedicated Collections (Note 20) (331000B, 

520000E, 570010E 590000E, 590900E, 610000E) 15,000 -

43. Total net position 15,000 12,000

44. Total liabilities and net position 15,000 12,000
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 39 of 45 

February 2022

STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Gross Program Costs (Note 21):

Program A:

1. Gross costs (610000E) 22,000 18,000

2. Less: earned revenue (520000E, 590900E) 17,000 -

3. Net program costs: 5,000 18,000

5. Net program costs including Assumption Changes: 5,000 18,000

8. Net cost of operations 5,000 18,000

STATEMENT OF CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Unexpended Appropriations:

 1. Beginning Balance (310000B) - 30,000

 3. Beginning balance, as adjusted - 30,000

 7. Appropriations used (310710E) - 18,000

 8. Net Change in Unexpended Appropriations - 18,000

 9. Total Unexpended Appropriations - Ending - 12,000

10. Beginning Balances (331000B) 20,000 -

12. Beginning balances, as adjusted 20,000 -

14. Appropriations Used (570010E) - 18,000

15. Nonexchange revenue -

21. Net Cost of Operations (+/-) 5,000 18,000

22. Net Change in Cumulative Results of Operations (5,000) -

23. Cumulative Results of Operations - Ending 15,000 -

24. Net Position 15,000 12,000
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 40 of 45 

February 2022

STATEMENT OF BUDGETARY RESOURCES

Performing 

Agency 

Ordering 

Agency 

Line 

No. Budgetary resources:

1071 Unobligated balance from prior year budget authority, net (discretionary and mandatory) 

(Note 25) (420100B, 422200B, 480100B, 480200B, 480200E, 487100E, 487200E)

23,000 12,000

1910 Total budgetary resources (calc.) 23,000 12,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (480100B, 480100E, 490200E) 8,000 -

2412 Unexpired unobligated balance, end of year - -

2413 Expired unobligated balance, end of year (465000E) 15,000 12,000

2490 Unobligated balance, end of year (total) 15,000 12,000

2500 Total budgetary resources (calc.) 23,000 12,000

Outlays, net:

4190

Outlays, net (total) (discretionary and mandatory) (calc.) (422200B, 425200E, 

425300E, 480200B, 480200E, 487200E, 490200E)

30,000 (2,000)
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 41 of 45 

February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET PROGRAM AND FINANCING 

SCHEDULE

Performing Agency Ordering Agency 

Line No. BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

All accounts:

0900 Total new obligations, unexpired accounts (480100B, 480100E, 480200E, 490200E) - 8,000 - -

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100B, 422200B, 480100B, 480200B) 20,000 20,000 10,000 10,000

1021 Recoveries of prior year unpaid obligations (487100E) 3,000 3,000 - -

1033 Recoveries of prior year paid obligations (487200E) - - 2,000 -

1070 Unobligated balance (total) 23,000 23,000 12,000 10,000

1085 Recoveries of prior year unpaid obligations in expired accounts (487100E) 3,000 - - -

1089 Recoveries of prior year paid obligations in expired accounts (487200E) - - 2,000 2,000

1099 Expired unobligated balance (total) 3,000 - 2,000 -

Spending authority from offsetting collections:

Discretionary:

1700 Collected (422200B, 425200E, 425300E, 425400E) - - - -

1750 Spending authority from offsetting collections, discretionary (total) - - - -

1900 Budget authority (total) - - - -

1910 Total budgetary resources (calc.) 23,000 - 12,000 -

1930 Total budgetary resources available (calc.) - 23,000 - 10,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2001 Category A (by quarter) (490200E) (These amounts represent refunds.) 5,000 - - -

2004 Direct obligations (total) 5,000 - - -

Reimbursable:

2101

Category A (by quarter) (480100B, 480100E, 480200B, 480200E, 490200E) (These amounts represent 

refunds.)

3,000 - - -

2104 Reimbursable obligations (total) (calc.) 3,000 - - -

2180

Obligations (“upward adjustments”), expired accounts (480100B,480100E, 480200B, 480200E, 

490200E)

8,000 - - -

2190 New obligations and upward adjustments (total) 8,000 - - -

2412 Unexpired unobligated balance: end of year - - - -

2413 Expired unobligated balance: end of year (465000E) 15,000 12,000 -

2490 Unobligated balance, end of year (total) (calc.) 15,000 - 12,000 -

2500 Total budgetary resources (calc.) 23,000 - 12,000 -
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 42 of 45 

February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET PROGRAM AND 

FINANCING SCHEDULE

Performing Agency Ordering Agency

SF 133 Schedule P SF 133 Schedule P

Memorandum (non-ad) entries:

2501 Subject to apportionment unobligated balance, end of year (465000E) 15,000 - 12,000 -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3000 Unpaid obligations, brought forward, Oct 1 (480100B) 25,000 25,000 - -

3010 New obligations, unexpired accounts (480100B, 480200B) (25,000) (25,000) (20,000) (20,000)

3011 Obligations (“upward adjustments”), expired accounts (480100E, 480200E, 490200E) 33,000 33,000 20,000 20,000

3020 Outlays (gross) (-) (480200B, 480200E, 490200E) (30,000) (30,000) - -

3041 Recoveries of prior year unpaid obligations, expired accounts (-) (487100E) (3,000) (3,000) - -

3050 Unpaid obligations, end of year (480100E, 487100E) - - - -

3100 Obligated balance, start of year (+ or -) 25,000 25,000 - -

3200 Obligated balance, end of year (+ or -) - - - -

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) - - - -

4010 Outlays from new discretionary authority (480200B, 480200E, 490200E) 30,000 30,000 - -

4020 Outlays, gross (total) (calc.) 30,000 30,000 - -

4030 Federal sources (-) (422200B, 425200E, 425300E, 487200E) - - (2,000) (2,000)

4033 Non-Federal sources (-) (422200B, 425400E) - - - -

4040 Offsets against gross budget authority and outlays (total) (-) - - (2,000) (2,000)

4052

Offsetting collections credited to expired accounts (422200B, 425200E, 425300E,

425400E, 487200E)

- - - 2,000

4054 Recoveries of prior year paid obligations, expired accounts (487200E) - - 2,000 -

4060 Additional offsets against budget authority only (total) - - 2,000 2,000

4070 Budget authority, net (discretionary) (calc.) - - - -

4080 Outlays, net (discretionary) (calc.) 30,000 30,000 (2,000) (2,000)

4180 Budget authority, net (total) - - - -

4190 Outlays, net (total) 30,000 30,000 (2,000) (2,000)
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 43 of 45 

February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET PROGRAM AND 

FINANCING SCHEDULE

Unexpended balances

5311 Direct unobligated balance, start of year (420100B, 480200B) 20,000 20,000 10,000 10,000

5312 Reimbursable unobligated balance, start of year (422200B, 480100B) - - - -

5313 Discretionary unobligated balance, start of year (420100B, 422200B, 480100B, 480200B) 20,000 20,000 10,000 10,000

5321 Direct unobligated balance, end of year (465000E) 15,000 - 12,000 -

5323 Discretionary unobligated balance, end of year (465000E) 15,000 - 12,000 -

5332 Reimbursable obligated balance, start of year (480100B) 25,000 25,000 - -

5333 Discretionary obligated balance, start of year (480100B) 25,000 25,000 - -

5342 Reimbursable obligated balance, end of year (480100E, 487100E) - - - -

5343 Discretionary obligated balance, end of year (480100E, 487100E) - - - -
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 44 of 45 

February 2022

Reclassified Financial Statements:

Note: Effective FY 2021, the Reclassified Balance Sheet is the same as the Balance Sheet. Therefore, the Reclassified Balance 

Sheet is not presented in this scenario.

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

1 Gross cost

2 Non-federal gross cost (610000E) 22,000 -

6 Total non-federal gross cost (calc.) 22,000 -

7 Federal gross cost - - 7.3 Buy/sell cost (RC24) - Footnote 2 (610000E) - 18,000

8 Total federal gross cost (calc.) - 18,000

9 Department total gross cost (calc.) 22,000 18,000

10 Earned revenue - -

11 Non-federal earned revenue (520000N, 590900E) (1,000) -

12 Federal earned revenue

12.2 Buy/sell revenue (exchange) (RC 24) – Footnote 2 (520000E) 18,000 -

13 Total federal earned revenue 18,000 -

14 Department total earned revenue (calc.) 17,000 -

15 Net cost of operations (calc.) 5,000 18,000
REFUNDS OF PRIOR-YEAR ADVANCES AND OTHER SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

REFUNDED IN THE CURRENT YEAR FROM EXPIRED TAFS AS OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 45 of 45 

February 2022

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

1. Net position, beginning of period (310000B, 331000B) 20,000 30,000

4. Net position, beginning of period - adjusted 20,000 30,000

7. Financing Sources:

7.2 Appropriations used (RC 39) - 18,000

7.3 Appropriations expended (RC 38) – Footnote 1 (570010E) - 18,000

7.30 Total Financing Sources: - -

8. Net cost of operations (+/-) 5,000 18,000

9. Net position, end of period 15,000 12,000